Remnant ATF duty payment may be debited from airlines' advance deposit subject to provisional PBE and final assessment. Procedure permits filing a Prior Bill of Entry with an estimated remnant ATF quantity, provisional assessment on that estimate, and payment of provisional duty by debiting an Advance Duty Deposit maintained by the airline; actual quantity is verified post landing from log records, and within seven days the PBE is finally assessed with additional duty debited or refunds carried forward, followed by audit and manifest closure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Remnant ATF duty payment may be debited from airlines' advance deposit subject to provisional PBE and final assessment.
Procedure permits filing a Prior Bill of Entry with an estimated remnant ATF quantity, provisional assessment on that estimate, and payment of provisional duty by debiting an Advance Duty Deposit maintained by the airline; actual quantity is verified post landing from log records, and within seven days the PBE is finally assessed with additional duty debited or refunds carried forward, followed by audit and manifest closure.
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